Question 1 1. During the month of January, Washington Industries purchased office supplies on account for $18,000 and paid GST of 5%. 2. Washington Industries has pre-tax sales on account of $32,000 during January and collected GST of 5% 3. At the end of January, the company remitted (paid) the GST paid and collected to the Canada Revenue Agency. Required Prepare the journal entries to record the above transactions. Explanations are not required Question 2 Tobin's gross payroll for the week ending May 16th was $4,000. The company deducted $207 for CPP, S64 for El, and $1310 for income tax from the employees' pay. Chen's payroll costs for the week were $207 for CPP and S90 for EI. Chen paid payroll on May 30th. On May 31, Chen remitted payroll (source) deductions to CRA. Required Prepare the journal entries to record the above transactions. Explanations are not required. Question 3 Assume Strong's Fitness magazine completed the following transactions during 2019: March 1, 2019: Sold twelve-month subscriptions, collecting cash of $1,800, GST of 5% and PST of 7% December 31, 2019: Remitted GST and PST to Canada Revenue Agency December 31, 2019: Made the necessary adjustment at year-end to record the amount of subscription revenue earned during the year. Required Using the account title Unearned Subscription Revenue, journal the transactions above. Explanations are not required